Summer Budget 2010 Introduction Main Income Tax reliefs Income Tax Rates and Bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Important Annual Limits Value Added Tax Capital Gains Tax Corporation Tax Main Capital Allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Tax free mileage allowances   2010/11 & 2009/10   Higher Rate Lower Rate All cars 40p 25p Motorcycles 24p 24p Bicycles 20p 20p Business passengers 5p 5p   Higher Rate allowed up to 10,000 business miles.   Fuel-only allowances for company cars From 1.6.2010 (From 1.12.2009)     Petrol Diesel LPG Up to 1400cc 12p (11p) 11p (11p) 8p (7p) 1401 - 2000cc 15p (14p) 11p (11p) 10p (8p) Over 2000cc 21p (20p) 16p (14p) 14p (12p)   These figures may change more often than once a year.